Importer, US Stipulate Dismissal of Post-Import Preference Suit on Guatemalan Sugar
Importer Sucden Americas Corp. and the U.S. filed a stipulation of dismissal in a customs suit pertaining to the company's four entries of white refined sugar from Guatemala. The U.S. moved to dismiss the lawsuit in December, arguing that the case must be tossed because the importer didn't protest the liquidation of its entries or the denials of its post-importation preference claims (see 2312110045). As a result, the government said there was no subject-matter jurisdiction in the suit under Section 1581(a) (Sucden Americas Corp. v. U.S., CIT # 22-00228).
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J. Richard Shostak, counsel for Sucden, said in an email that the case was dismissed since it was clear that "the claim made in the case could not be successfully pursued."
Upon entry, the U.S. said the sugar couldn't qualify for preferential tariff treatment under the Dominican Republic-Central America Free Trade Agreement because the "quota was not available" at the time of entry. After Sucden learned that the quota reopened, it filed a post-summary correction for each entry. CBP accepted the corrections, though a few months later it reversed them for the imports. As a result, the entries were liquidated under tariff subheading 1701.99.5050, with a 35.74¢/kg duty.
Sucden had filed post-importation preference claims for all four entries. CBP said they were untimely because they were submitted over 15 months after the goods were imported.